Is Article 176 of the Polish Commercial Companies Code Still a Safe Solution?
Both the Polish Social Security Institution (ZUS) and the National Health Fund (NFZ) have recently taken the view that remuneration paid to a shareholder (partner) for services provided to the company should be subject to social contributions. Is Article 176 of the Polish Commercial Companies Code (KSH) still a viable and secure solution? A recent article in Rzeczpospolita features a commentary by Piotr Sekulski, PhD, on this issue.






